Central Finance Company v. Officer-in-Charge, Police Station, Vice Division, Kandy – CA PHC APN 110/10-2011

In the case between Central Finance Company (Claimant-Petitioner/vehicle owner) and the Officer-in-Charge, Police Station, Vice Division, Kandy (Complainant-Respondent), the central issue concerned whether Section 54(2) of the Excise Ordinance authorizes the confiscation of a vehicle used in transporting locally manufactured illicit liquor. It was held that such confiscation is permissible, reaffirming the rule that vehicles used in the commission of offenses under the Excise Ordinance, regardless of whether the liquor is imported or locally manufactured, may be confiscated. Reliance was placed on statutory interpretation principles and precedent, notably Samarawickrema v. Commissioner for Excise ([1991] 1 SLR 209), with the finding that a contrary interpretation would lead to unreasonable